Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 01-01-2014 , and ending 12-31-2014
BCheck if applicable:
CName of organization
Sierra Club
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
85 Second Street 2nd Floor
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
San Francisco, CA94105
D Employer identification number

94-1153307
E Telephone number

G Gross receipts $ 117,879,318
F Name and address of principal officer:
Michael Brune
85 Second St 2nd Floor
San Francisco,CA94105
I
Tax-exempt status: ( 4 ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.sierraclub.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1892
M State of legal domicile: CA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: To explore,enjoy,and protect the wild places of the earth; practice & promote responsible use of the earth's ecosystems & resources;educate & enlist humanity to protect and restore the quality of the natural & human environment;use all lawful means to carry out these objectives.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 15
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 13
5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) ...... 5 739
6 Total number of volunteers (estimate if necessary) ............. 6 8,955
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 984,226
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b -207,613
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 84,168,338 88,310,980
9 Program service revenue (Part VIII, line 2g) ......... 8,663,420 9,122,151
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 1,994,761 2,413,743
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 3,328,375 4,522,417
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 98,154,894 104,369,291
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 942,914 1,138,062
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 39,459,499 39,218,300
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 1,556,519 1,498,368
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet3,895,238    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 55,932,441 60,230,989
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 97,891,373 102,085,719
19 Revenue less expenses. Subtract line 18 from line 12....... 263,521 2,283,572
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 82,374,347 84,867,399
21 Total liabilities (Part X, line 26)............. 18,970,200 20,259,188
22 Net assets or fund balances. Subtract line 21 from line 20..... 63,404,147 64,608,211
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2014)
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: The Sierra Club is the oldest and largest grassroots environmental organization on the planet. Its mission remains: to explore, enjoy, and protect the wild places of the earth; to practice and promote the responsible use of the earth's ecosystems and resources; to educate and enlist humanity to protect and restore the quality of the natural and human environment; and to use all lawful means to carry out these objectives. But todays Sierra Club is not your parents Sierra Club. Faced with the most important environmental and public health imperative of our timeto end our addiction to dirty fossil fuels and power America with clean energythe Club is the grassroots army of a new environmental movement. We are leading efforts to build a domestic and global movement with the scope and power to confront the carbon industry head-on. When we try to pick out anything by itself, we find it hitched to everything else in the Universe, said Sierra Club founder John Muir in My First Summer in the Sie
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 47,991,720 including grants of $ 1,138,062 ) (Revenue $   )
Studying and influencing public policy: staff and volunteers engage in legislative and non-legislative activities, including research, education, lobbying, legal and policy development.The Sierra Club made significant progress on many of our frontline environmental campaigns, working with a diverse range of allied organizations and communities most effected by industrial pollution and the effects of climate change. Here are some highlights: 400,000 take to the streets in the Peoples Climate MarchPublic demand for action on climate change reached an all-time high in 2014, as demonstrated by the historic Peoples Climate March (PCM). The Sierra Club played an instrumental role in making this the largest environmental demonstration ever. More than 400,000 environmental, faith, indigenous, labor, and social justice activists --including more than 25,000 Sierra Clubbers -- joined with businesses and communities to flood the streets of New York City to call for real climate action. We were joined by celebrity and global leader allies -- including Leonardo DiCaprio, Darren Aronofsky, Mark Ruffalo, Ban Ki-Moon, Al Gore, and Jane Goodall -- to bring awareness of climate inaction ahead of the UN Climate Summit in NYC. Marchers spread out over more than four miles as they waited to march, and more than 2,600 solidarity events took place worldwide in cities across the United States, in 162 countries, and on every continent except Antarctica. The march drew more than four times the anticipated number of participants to the streets of New York and reached billions more through traditional and social media. We hope that future generations will look back on the Peoples Climate March as the moment in history that public demand for climate action reached critical mass, and leaders across the globe began taking meaningful steps towards change. 350,000 acres protected with San Gabriel Mountains National MonumentLand preservation is important not only for protecting our nations wild legacy, but also in preparing for the effects of inevitable climate change and helping species and communities adapt to a changing world. The Sierra Clubs volunteer leaders in communities surrounding the San Gabriel Mountains have been working for more than a decade to get urban youth and families out into nature and involved in helping protect their big backyard. This work to build community involvement and an active coalition of local groups paid off in 2014 when President Obama used his power under the Antiquities Act to declare the San Gabriel Mountains National Monument covering 350,000 acres in Southern California. This is the president's third landscape-scale designation on our public lands, and it is an important part of our overall goal to protect 3-5 million acres of land through new administrative designations. The voices supporting this national monument come from a broad and diverse coalition that includes elected officials, countless businesses, faith leaders, environmental justice groups, public health leaders, COFEM (Consejo de Federaciones Mexicanas en Norte Amrica), the Asian Pacific Policy & Planning Council (A3PCON), Amigos de los Rios, and the City Project, among many others. This project represents the Sierra Clubs vision for our role in future lands protection work: providing technical support and resources to local groups with the deepest connections and the most at stake in preserving local lands. U.S. Moving Beyond Coal to Clean EnergyThe Sierra Clubs strategic, comprehensive advocacy through the Beyond Coal Campaign has put the United States on track to lock in the retirement of one-third of its entire coal fleet by 2015. We are simultaneously laying the groundwork for replacing the remaining, increasingly expensive coal fleet with cheaper clean energy no later than 2030. We continue to invest in building a broad and growing coalition of more than 100 local, regional, and national allies. Since the launch of our campaign, we have worked with our partners to:Stop the development of 183 proposed coal-fired power plants;Maintain the resulting de facto moratorium on building new coal-fired power plants in the United States;Secure the largest wave of announced retirements of existing coal-fired power plants178 to date and countingin U.S. history; andReplace retired coal capacity with huge investments in energy efficiency and clean energy.Thanks to years of organizing and legal actions by the Sierra Club and other groups, the Environmental Protection Agency announced a groundbreaking regulation in 2014 limiting the harmful carbon pollution from power plants across the country. Since then, the Sierra Club has successfully mobilized activists in states across the country to demonstrate their support for the Clean Power Plan. We turned out thousands of supporters to all four public hearings, recruited more than 1,000 testifiers, brought in more than 89,000 online comments, and reached more than 730,000 people through social media. In addition, we held multiple rallies and press conferences all making clear to the EPA: the American public supports the Clean Power Plan. 1 Billion Metric Tons of CO2 Prevented while KXL DelayedOur Beyond Oil Campaign fights big oil interests across the countryworking to stop oil at all stages: extraction, transport, and end use. Our most significant accomplishment in 2014 has been to force the Department of State to delay approval of the Keystone XL pipeline again. This latest delay will likely be until sometime in 2015 and was attributed to two factorsboth of which we played a key role in making happen. The first factor was the significant number of comments to the environmental impact statement that needed to be reviewed. The Club was responsible for submitting some of the most detailed comments through our legal team, which were later edited into a public report and used by many different groups. We also helped to generate over 200,000 public comments from our network of supporters.The second factor was the successful legal challenge to the constitutionality of the Nebraska Governors approval of the pipeline route. Our Nebraska Chapter was instrumental in identifying and promoting this strategy. In this time period we also played a role in getting President Obama to set climate as the critical criterion for approving KXL. We organized numerous visibility events wherever the President traveled for fundraisers and dozens of vigils around the country in response to the final environmental impact statement. We understand that any strategy to end our dependence on fossil fuels must also include clean energy as a viable alternative. To this end, the Sierra Club is working on a number of campaigns to increase both the availability and desirability of clean energy around the country. Significant examples include market research and partnership plans for increasing electric vehicle sales and working with policymakers to increase wind energy by as much as 100% in the Northeast.U.S. Leading in International Climate EffortsWe were delighted in June 2013 to see President Obama respond to administrative pressure from the Sierra Club and our allies by outlining a climate plan that includes, with rare exceptions, a ban on U.S. public financing of overseas coal plants. The plan calls for an end to U.S. government support for public financing of new coal plants overseas, except for (a) the most efficient coal technology available in the worlds poorest countries in cases where no other economically feasible alternative exists, or (b) facilities deploying carbon capture and sequestration technologies. This announcement gives the Sierra Club and our partners much greater leverage in opposing U.S. financing of coal projects and in encouraging investment in off-grid clean energy to bring safe, rapid, and cost-effective energy access to communities in need. Due in part to our efforts, we have seen the U.S. Export-Import Bank (Ex-Im) and the Overseas Private Investment Corporation (OPIC) shifting their portfolios away from fossil fuels and toward clean energy. In FY 2013, Ex-Im rejected the last coal plant in its pipeline, a 1,200 MW plant in Vietnam. Just this summer Ex-Im proposed and then withdrew consideration of support for a new 4 GW coal plant in India, citing the presidents Climate Action Plan (CAP) as the reason for withdrawal. Additionally, the United States and China released a groundbreaking announcement to set ambitious goals for climate action and carbon pollution reductions. President Obama has made a pledge for 2025 that keeps the United States on track to cut its carbon pollution 80 percent by 2050 and setting a high bar for future administrations. And for the first time ever, China committed to peak its carbon emissions by 2030 at the latest. In conjunction with our international program, The Sierra Club Foundation played a role in this accomplishment by making targeted grants to partner organizations in countries that confront
4b (Code:   ) (Expenses $ 18,343,700 including grants of $   ) (Revenue $   )
Membership: support and funding of 63 volunteer led chapters and approximately 375 groups, and the development of a broad-based volunteer membership.
4c (Code:   ) (Expenses $ 17,200,384 including grants of $   ) (Revenue $   )
Information and education: literary programs of Sierra Club Books, SIERRA, the organization's magazine, and Communications Group include non-print media channels and Digital Strategies (mission is to align the online activities and technological investments with the broader strategy and success of the Club).SIERRA Magazine: published 6 issues per year with an average print run in excess of 564,000 magazines. Sierra Club Books: offered approximately 100 books about nature or the environment for sale to retailers and other resellers, as well as directly to the public.
4d Other program services (Describe in Schedule O.)
(Expenses $ 9,076,877 including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet92,612,681
Form 990 (2014)
Form 990 (2014)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A........................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment..........
3
Yes
 
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part IIIClick to see attachment............................
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) .... Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I.... Click to see attachment
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I................... Click to see attachment
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................ Click to see attachment
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV .......................... Click to see attachment
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV..................... Click to see attachment
28b
Yes
 
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
601
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
No
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
739
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
Yes
 
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
No
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
No
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
No
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
No
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
No
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
No
Form 990 (2014)
Form 990 (2014)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
15
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
13
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
No
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
AK , AL , AR , CA , CT , FL , GA , HI , IL , KS , KY , LA , MA , MD , MN , MS , NC , NH , NJ , NY , OK , OR , PA , RI , SC , TN , UT , VA , WI , WV
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletLouis Barnes
85 Second St
San Francisco,CA941053441 (415) 977-5500
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Lane E Boldman........................................................................
Secretary
 2.00
.......................0.00 		X           0 0 0
(2) Michael Dorsey........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(3) Larry Fahn........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(4) Dean Wallraff........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(5) Jessica Helm........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(6) Donna Buell........................................................................
Treasurer
 2.00
.......................0.00 		X           0 0 0
(7) Aaron Mair........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(8) Rob Wilder........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(9) Spencer Black........................................................................
Vice-President
 2.00
.......................0.00 		X           0 0 0
(10) Jim Dougherty........................................................................
Director
 2.00
.......................0.00 		X           10,596 0 0
(11) Susana Reyes........................................................................
Fifth Officer
 2.00
.......................0.00 		X           0 0 0
(12) Liz Walsh........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(13) David A Scott........................................................................
President
 2.00
.......................0.00 		X           36,449 0 3,498
(14) Chris Warshaw........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(15) Loren Blackford........................................................................
Treasurer
 2.00
.......................0.00 		X           0 0 0
(16) Charles Frank........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
(17) Robin Mann........................................................................
Director
 2.00
.......................0.00 		X           0 0 0
Form 990 (2014)
Form 990 (2014)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Louis Barnes........................................................................
CF Executive
 50.00
.......................0.00 		    X       192,326 0 28,899
(19) Hamilton Leong........................................................................
Controller
 50.00
.......................0.00 		    X       158,582 0 25,758
(20) Phil Eager........................................................................
General Counsel
 50.00
.......................0.00 		    X       127,430 0 19,581
(21) Tom Neff........................................................................
Asst Treas
 2.00
.......................0.00 		    X       0 0 0
(22) Michael Brune........................................................................
Executive Direc
 50.00
.......................0.00 		    X       209,615 0 35,348
(23) Adrienne Frazier........................................................................
Dir of Finance
 50.00
.......................0.00 		    X       111,767 0 18,469
(24) Sarah Hodgdon........................................................................
Natl Program Dir
 50.00
.......................0.00 		      X     188,144 0 24,413
(25) Bruce Nilles........................................................................
Sr Campaign Dir
 50.00
.......................0.00 		      X     180,558 0 16,140
(26) Michelle Epstein........................................................................
Depty Chf Adv Officers
 50.00
.......................0.00 		      X     162,835 0 27,221
(27) David Simon........................................................................
Dir Info Tech
 50.00
.......................0.00 		      X     159,265 0 30,032
(28) Jesse Simons........................................................................
Chief of Staff
 50.00
.......................0.00 		      X     177,929 0 31,662
(29) Jennifer Trahan........................................................................
Sr Dir for Cons Fin & Op
 50.00
.......................0.00 		      X     155,715 0 29,865
(30) Mary Nemerov........................................................................
Chief Advancement Officer
 50.00
.......................0.00 		      X     153,339 0 16,864
(31) Helen Sweetland........................................................................
Publisher
 50.00
.......................0.00 		        X   203,263 0 18,973
(32) Bruce Hamilton........................................................................
Dep Exec Dir
 50.00
.......................0.00 		        X   191,968 0 29,000
(33) Catherine Duvall........................................................................
Dir Public Advoc
 50.00
.......................0.00 		        X   158,873 0 22,402
(34) Jacquelyn Brown........................................................................
Chief Advancement
 50.00
.......................0.00 		        X   188,447 0 29,728
(35) Robert Sipchen........................................................................
Dir of Commun.
 50.00
.......................0.00 		        X   215,674 0 35,205
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 2,982,775   443,058
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet69
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
Target Mkt Team

600 Northpark Town Center
Atlanta,GA30328 		Marketing 1,185,487
Palm Coast Data LLC

3787 Solutions Cir
Chicago,IL60677 		IT Processing 1,464,494
Blue State Digital

406 7th St NW
Washington,DC20004 		Consultants 1,538,875
Blackbaud Inc

PO Box 930256
Atlanta,GA31193 		Market consultants 618,520
Synapse

485 Massachusetts Ave
Cambridge,MA02139 		Environmental Conslt 681,360
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet32
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c 699,365
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		87,611,615
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet 88,310,980
Program Service RevenueAmt Business Code
2a Other program service rev   1,170,789 1,170,789    
b Outings & lodging   7,951,362 7,951,362    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 9,122,151
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 730,300     730,300
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties...........MediumBullet 0      
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 13,971,529  
b Less: cost or other basis and sales expenses 12,276,586 11,500
c Gain or (loss) 1,694,943 -11,500
d Net gain or (loss)..........MediumBullet 1,683,443     1,683,443
8a Gross income from fundraising events (not including
$ 699,365
of contributions reported on line 1c). See Part IV, line 18 ..
a 18,309
b Less: direct expenses ...b 548,462
c Net income or (loss) from fundraising events..MediumBullet -530,153   -530,153
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances .
a 1,958,498
b Less: cost of goods sold ..b 673,479
c Net income or (loss) from sales of inventory..MediumBullet 1,285,019 1,285,019    
Miscellaneous Revenue Business Code
11a Advertising   1,010,877   984,226 26,651
b Litigation award fees   1,667,900 1,667,900    
c Royalties   1,060,110     1,060,110
d All other revenue .... 28,664 28,664    
e Total. Add lines 11a–11d ...... MediumBullet 3,767,551
12 Total revenue. See Instructions......MediumBullet 104,369,291 12,103,734 984,226 2,970,351
Form 990 (2014)
Form 990 (2014)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 1,138,062 1,138,062
2 Grants and other assistance to domestic individuals. See Part IV, line 22 .... 0  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............ 0  
4 Benefits paid to or for members .... 0  
5 Compensation of current officers, directors, trustees, and key employees .... 2,321,703 898,443 906,957 516,303
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages .... 26,829,832 24,559,955 87,266 2,182,611
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 2,292,193 2,002,068 78,104 212,021
9 Other employee benefits ....... 4,718,662 4,121,024 160,889 436,749
10 Payroll taxes ........... 3,055,910 2,668,910 104,184 282,816
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 5,246,700 5,133,000 98,900 14,800
c Accounting ........... 168,991   168,991  
d Lobbying ........... 464,031 464,031    
e Professional fundraising services. See Part IV, line 17 1,498,368 1,498,368
f Investment management fees ...... 123,300   123,300  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) .... 18,890,614 18,008,073 280,909 601,632
12 Advertising and promotion .... 1,858,800 1,518,800 8,200 331,800
13 Office expenses ....... 6,366,300 5,273,300 76,900 1,016,100
14 Information technology ...... 910,278 866,478 17,800 26,000
15 Royalties .. 270,500 270,500    
16 Occupancy ........... 4,268,822 3,608,222 269,500 391,100
17 Travel ............ 4,686,500 3,974,200 282,000 430,300
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 0      
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization ..... 1,023,700 936,400 32,200 55,100
23 Insurance .............. 498,400 481,700 7,500 9,200
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Chapter 15,257,858 11,508,458 2,658,600 1,090,800
b Printing and Publications 5,555,200 4,883,200 72,800 599,200
c Membership f/r 1,944,038 1,944,038    
d Other 1,827,300 1,674,900 103,600 48,800
e All other expenses -9,130,343 -3,321,081 39,200 -5,848,462
25 Total functional expenses. Add lines 1 through 24e 102,085,719 92,612,681 5,577,800 3,895,238
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing .............   1 0
2 Savings and temporary cash investments ......... 38,564,902 2 36,192,835
3 Pledges and grants receivable, net ........... 5,993,100 3 5,610,100
4 Accounts receivable, net ............. 2,302,980 4 3,170,402
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6 0
7 Notes and loans receivable, net .............   7 0
8 Inventories for sale or use .............. 92,000 8 67,200
9 Prepaid expenses and deferred charges .......... 3,160,000 9 2,625,200
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 16,704,300
b Less: accumulated depreciation ..... 10b 8,988,900 6,253,803 10c 7,715,400
11 Investments—publicly traded securities .......... 19,066,262 11 21,193,062
12 Investments—other securities. See Part IV, line 11 ..... 6,726,400 12 7,033,100
13 Investments—program-related. See Part IV, line 11 .....   13 0
14 Intangible assets ...............   14 0
15 Other assets. See Part IV, line 11 ........... 214,900 15 1,260,100
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 82,374,347 16 84,867,399
Liabilities 17 Accounts payable and accrued expenses ......... 11,458,700 17 12,125,692
18 Grants payable .................   18  
19 Deferred revenue ................ 1,972,500 19 1,621,796
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 5,539,000 25 6,511,700
26 Total liabilities. Add lines 17 through 25......... 18,970,200 26 20,259,188
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 31,335,272 27 30,301,900
28 Temporarily restricted net assets ........... 8,875,375 28 10,445,811
29 Permanently restricted net assets ........... 23,193,500 29 23,860,500
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 63,404,147 33 64,608,211
34 Total liabilities and net assets/fund balances ........ 82,374,347 34 84,867,399
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
104,369,291
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
102,085,719
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
2,283,572
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
63,404,147
5
Net unrealized gains (losses) on investments ...............
5
961,057
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-2,040,565
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
64,608,211
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? .................
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID: 14000265
Software Version: 2014v5.0
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 2
Name of organization
Sierra Club
  		Employer identification number

94-1153307
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 

   
 
 
  ,    

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 3
Name of organization
Sierra Club
  		Employer identification number

94-1153307
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 4
Name of organization
Sierra Club
  		Employer identification number

94-1153307
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Additional Data


Software ID: 14000265
Software Version: 2014v5.0
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd Bullet Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$ 1,213,282
3
Volunteer hours ........................................
1,420

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$ 992,531
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$ 992,531
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
(1) Sierra Club Voter Education Fund
  		85 Second Street 2nd Fl
San Francisco,CA94105 		94-3244759   2,399,232










For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2014

Schedule C (Form 990 or 990-EZ) 2014
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) .......    
c Total lobbying expenditures (add lines 1a and 1b) ...................    
d Other exempt purpose expenditures ........................    
e Total exempt purpose expenditures (add lines 1c and 1d) ...............    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2014


Schedule C (Form 990 or 990-EZ) 2014
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
No
Yes
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
 
 
c
Media advertisements? ....................................
 
 
 
d
Mailings to members, legislators, or the public? .........................
 
 
 
e
Publications, or published or broadcast statements? .......................
 
 
 
f
Grants to other organizations for lobbying purposes? .......................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
 
 
i
Other activities? ..........................
 
 
 
j
Total. Add lines 1c through 1i ...............................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
No
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
No
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
No
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members .....................
1
18,759,100
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
2,113,387
b
Carryover from last year ....................................
2b
 
c
Total ............................................
2c
2,113,387
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
18,759,100
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Part I-A, Line 1 - Direct and Indirect Political Campaign Activities Sierra Club provides administrative and fundraising support to its separate segregated funds (Sierra Club Political Committee and Sierra Club Voter Education Fund) and communicates with its members about candidates, including expressly advocating for their election or defeat.The Sierra Club notifies its members in all membership solicitations that no portion of the membership dues paid to Sierra Club is deductible for charitable tax purposes.
Schedule C (Form 990 or 990EZ) 2014

Additional Data


Software ID: 14000265
Software Version: 2014v5.0

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 25,065,800 20,518,400 18,148,000 18,400,800 16,145,200
b Contributions ........ 667,000 641,600 618,600 614,000 728,000
c Net investment earnings, gains, and losses 2,309,200 3,905,800 1,751,800 -866,800 1,527,600
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		1,027,000        
f Administrative expenses ....          
g End of year balance ...... 27,015,000 25,065,800 20,518,400 18,148,000 18,400,800
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet88.000 %
c
Temporarily restricted endowment SchDMd Bullet12.000 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
No
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   562,700 562,700
b Buildings ................   1,937,840 1,617,341 320,499
c Leasehold improvements ............   4,554,960 2,330,066 2,224,894
d Equipment ................   7,745,800 4,831,002 2,914,798
e Other .................   1,903,000 210,491 1,692,509
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 7,715,400
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 7,033,100
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
Deferred lease liability 2,409,100
Pension liability 4,102,600







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 6,511,700
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 114,673,999
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 961,057
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 11,940,851
e Add lines 2a through 2d ..................... 2e 12,901,908
3 Subtract line 2e from line 1..................... 3 101,772,091
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 2,597,200
c Add lines 4a and 4b....................... 4c 2,597,200
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 104,369,291
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 113,530,399
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 11,444,680
e Add lines 2a through 2d...................... 2e 11,444,680
3 Subtract line 2e from line 1..................... 3 102,085,719
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 102,085,719
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o The Club does not capitalize donated paintings, photographs, and rare books, as these items are held for public exhibition, education, or research in furtherance of public service and are protected and cared for by the Club throughout the life of the assets. Audited Financial Statements, footnote 1.
Part III, Line 4: Description of organization's collections and how it furthers its purpose. The Sierra Club's fine art and library collections serve as reference materials for Club staff, members, and public researchers. They provide an educational resource about the history of the Sierra Club as well as environmental and mountaineering history, and current environmental topics
Part V, Line 4: Intended uses of the endowment fund. The Club's endowment consists of a Life Member Fund and a donor-restricted fund established to further the mission of the Club. The organization's objective is to maintain the fair value of the endowment assets held in perpetuity as well as to provide additional real growth though new gifts and investment return in accordance with CUPMIFA requirements.
Part X : FIN48 Footnote As required by U.S. GAAP, the Club has identified and evaluated its significant tax positions for which the statute of limitations remains open and determined there is no material unrecognized benefit or liability to be recorded.
Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Segregated fund eliminations $5418911 Reclass fundraising reimbursements $5300000 Reclass cost of sales $673479 Pension related charges $0 Special events expense $548461
Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Pension related charges $2597200
Part XII, Line 2d: Other expenses and losses per audited F/S Segregated fund eliminations $4922740 Reclass fundraising reimbursements $5300000 Reclass to cost of sales $673479 Special event expense $548461
Schedule D (Form 990) 2014

Additional Data


Software ID: 14000265
Software Version: 2014v5.0




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form 990-EZ
filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
Target Mkt Team
1050 Crown Pte
 
Atlanta, GA30338 		Direct Mail   No 9,896,091 3,512,062 6,384,029
 
SD&A Teleserv
5757 W Century
 
LA, CA90045 		Telemarketing   No 746,122 533,024 213,098
 
Telefund Inc
59 Temple Pl
 
Boston, MA02111 		Telemarketing   No 1,320,542 503,172 817,370
 
Donor Svs Grp
11500 WOlympic
 
Los Angele, CA90064 		Telemarketing   No 982,810 477,956 504,854
 
Grassroots Cmpg
1321 15th St
 
Denver, CO80202 		Canvassing Yes   151,944 315,996  
 
M&R Strat
1901 L St NW
 
Washington, DC20036 		Telemarketing   No 3,188,954 139,359 3,049,595
 
Comnet Mkt
1214 Stowe Ave
 
Medford, OR97501 		Telemarketing   No 102,973 122,048  
 
Harris Mktg
21250 Calif St
 
Woodland H, CA91367 		Telemarketing   No 138,564 108,038 30,526
 
PDR II
79 Chapel Stree
 
Newton, MA02458 		Telemarketing   No 107,995 62,148 45,847
      No      
Total .................right arrow 16,635,995 5,773,803 11,045,319
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
AK, AL, AZ, AR, CA, CO, CT, FL, GA, HI, IL, IN, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, MT, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, PR, RI, SC, TN, UT, VA, WA, WV, WI
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2014
Schedule G (Form 990 or 990-EZ) 2014
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

Other chapter events
(event type) 		(b) Event #2

Trailblazer Ball
(event type) 		(c) Other events

1
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 447,871 172,816 96,987 717,674
2 Less: Contributions . . 434,812 167,566 96,987 699,365
3 Gross income (line 1
minus line 2) . . . 		13,059 5,250   18,309
VerticalDirectExpenses 4 Cash prizes . . . 280     280
5 Noncash prizes . .        
6 Rent/facility costs . . 111,041 9,686 74,755 195,482
7 Food and beverages . 29,297 62,793 1,911 94,001
8 Entertainment . . . 17,555 2,500   20,055
9 Other direct expenses . 97,306 136,468 4,870 238,644
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 548,462
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow -530,153
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2014
Schedule G (Form 990 or 990-EZ) 2014
Page 3
11
Does the organization conduct gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activities conducted in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $  
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information (see instructions).
Return Reference Explanation
Part I, Line 2b - Fundraiser Additional Information Grassroots Campaigns, Inc. has custody of funds for less than a day as the funds are forwarded to Sierra Club home office prior to being sent to the processing office.
Schedule G (Form 990 or 990-EZ) 2014
Additional Data


Software ID: 14000265
Software Version: 2014v5.0
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Sierra Club
 
Employer identification number
94-1153307
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) Allegheny Defense Project
117 West Wood Lane
Kane,PA16735 		25-1834508 501(c)(3) 10,800 0     Environmental Support
(2) Amer Relief Agency
3900 Jackson St NE
Columbia Hts,MN55421 		41-1989714 501(c)(3) 6,000 0     Enviornmental Support
(3) Animal Rescue League of Weste
6620 Hamilton Ave
Pittsburgh,PA15206 		25-0325750 501(c)(3) 6,800 0     Enviornmental Support
(4) Coal to Update Bottle Bill
294 Washington St ste 500
Boston,MA02108 		46-3607179 501(c)(4) 597,000 0     Ballot initiative
(5) Coalition for Litter Free MA
44 Winter St 4th Fl
Boston,MA02108 		46-3607179 501(c)(4) 10,000 0     Ballot initiative
(6) Deep South Ctr for Env Just
6841 Lake Willow Dr
New Orleans,LA70126 		56-2466977 501(c)(3) 12,000 0     Enviornmental Support
(7) Dine CARE
10A Town Plaza 138
Durango,CO81301 		86-0670809 501(c)(3) 7,320 0     Enviornmental Support
(8) Env Amer Resarch
218 D St SE 2nd Fl
Washington,DC20003 		13-4339865 501(c)(3) 10,000 0     Enviornmental Support
(9) Env Health Coalition
2727 Hoover Ave 202
National City,CA91950 		95-3798792 501(c)(3) 10,000 0     Enviornmental Support
(10) Faith Action for Comm Equity
PO Box 235950
Honolulu,HI96823 		99-1335935 501(c)(3) 10,000 0     Environmental Support
(11) Faith in Place
70 E Lake St 920
Chicago,IL60601 		36-4540756 501(c)(3) 7,000 0     Environmental Support
(12) FL Water & Land Legacy
1700 N Monroe 11-286
Tallahassee,FL32303 		46-0560492 501(c)(4) 6,000 0     Enviornmental Support
(13) George Washington U
2121 I St NW 301
Washington,DC20052 		53-0196584 501(c)(3) 10,345 0     Enviornmental Support
(14) GirlTrek Inc
3933 Park Ave
Fairfield,CT06825 		06-1811886 501(c)(3) 7,000 0     Enviornmental Support
(15) Great Basin Wtr Network
PO Box 75
Baker,NV89311 		35-2278153 501(c)(3) 10,000 0     Environmental Support
(16) Heritage Conservancy
85 Old Dublin Pike
Doylestown,PA18901 		23-6296515 501(c)(c)(3) 5,200 0     Environmental Support
(17) Hip Hop Caucus Educ
20 F St NW 7th Fl
Washington,DC20001 		27-1165010 501(c)(3) 25,000 0     Enviornmental Support
(18) J Gordon Comm Develop
2726 Forest Ave
Kansas City,MO64109 		42-1590883 501(c)(3) 13,400 0     Environmental Support
(19) Kentucky Coalition
PO Box 1450
London,KY40743 		31-1113237 501(c)(3) 10,000 0     Enviornmental Support
(20) Movement Strategy Ctr
436 14th St 5th Fl
Oakland,CA94612 		20-1037643 501(c)(3) 10,000 0     Enviornmental Support
(21) NAACP Lake County Branch
PO Box 272
North Chicago,IL60014 		36-6208243 501(c)(4) 8,000 0     Environmental Support
(22) North Shore Land Alliance
151 Post Rd
Westbury,NY11568 		13-1610809 501(c)(3) 6,000 0     Enviornmental Support
(23) Res Publica Inc
857 Broadway 3rd Fl
New York,NY10003 		13-4286728 501(c)(3) 10,000 0     Enviornmental Support
(24) Riverkeeper
20 Secor Rd
Ossining,NY10562 		27-3430200 501(c)(3) 10,000 0     Environmental Support
(25) San Bernadino Mtn Land Tr
Box 490
Lake Arrowhead,CA92352 		33-0700417 501(c)(3) 5,500 0     Enviornmental Support
(26) Society fr Wilderness Stewar
25903 N Turkey Creek Rd
Evergreen,CO80439 		20-2591129 501(c)(3) 10,000 0     Enviornmental Support
(27) Sunflower Community Action
1751 N Ash
Wichita,KS67214 		48-1126805 501(c)(3) 5,750 0     Environmental Support
(28) WBAB Radio
555 Sunrise Hwy
West Babylon,NY11704 		32-0297943 501(c)(3) 10,000 0     Environmental Support
(29) Western NC Alliance
29 N Market St 610
Asheville,NC28806 		56-1422691 501(c)(3) 6,000 0     Enviornmental Support
(30) Western Penn Conservancy
800 Waterfront Drive
Pittsburg,PA15222 		25-1053485 501(c)(3) 5,800 0     Environmental Support
(31) Wild Earth Guardians
312 Montezuma Ave
Santa Fe,NM87501 		85-0406306 501(c)(3) 8,200 0     Enviornmental Support
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
27
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
4
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2014

Schedule I (Form 990) 2014
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
Grantmaker's Description of How Grants are Used Project Managers work with field staff to monitor the use of funds that are granted locally in the field. Our grant agreements require that the grantee either provide documentation of work and related grant expenses or agree to be audited.
Schedule I (Form 990) 2014


Additional Data


Software ID: 14000265
Software Version: 2014v5.0


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column(B) reported as deferred in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
1Bruce HamiltonDep Exec Dir (i)
(ii)		 191,968
...............................
  		 
...............................
  		 
...............................
  		3,903
...............................
  		25,097
...............................
  		220,968
...............................
  		 
...............................
 
2Bruce NillesSr Campaign Dir (i)
(ii)		 180,558
...............................
  		 
...............................
  		 
...............................
  		3,323
...............................
  		12,817
...............................
  		196,698
...............................
  		 
...............................
 
3Catherine DuvallDir Public Advoc (i)
(ii)		 158,873
...............................
  		 
...............................
  		 
...............................
  		3,193
...............................
  		19,209
...............................
  		181,275
...............................
  		 
...............................
 
4David SimonDir Info Tech (i)
(ii)		 159,265
...............................
  		 
...............................
  		 
...............................
  		3,377
...............................
  		26,655
...............................
  		189,297
...............................
  		 
...............................
 
5Hamilton LeongController (i)
(ii)		 158,582
...............................
  		 
...............................
  		 
...............................
  		3,223
...............................
  		22,535
...............................
  		184,340
...............................
  		 
...............................
 
6Helen SweetlandPublisher (i)
(ii)		 203,263
...............................
  		 
...............................
  		 
...............................
  		622
...............................
  		18,351
...............................
  		222,236
...............................
  		 
...............................
 
7Jacquelyn BrownChief Advancement (i)
(ii)		 188,447
...............................
  		 
...............................
  		 
...............................
  		3,382
...............................
  		26,346
...............................
  		218,175
...............................
  		 
...............................
 
8Jennifer TrahanSr Dir for Cons Fin & Op (i)
(ii)		 155,715
...............................
  		 
...............................
  		 
...............................
  		3,337
...............................
  		26,528
...............................
  		185,580
...............................
  		 
...............................
 
9Jesse SimonsChief of Staff (i)
(ii)		 177,929
...............................
  		 
...............................
  		 
...............................
  		3,623
...............................
  		28,039
...............................
  		209,591
...............................
  		 
...............................
 
10Louis BarnesCF Executive (i)
(ii)		 192,326
...............................
  		 
...............................
  		 
...............................
  		3,898
...............................
  		25,001
...............................
  		221,225
...............................
  		 
...............................
 
11Mary NemerovChief Advancement Officer (i)
(ii)		 153,339
...............................
  		 
...............................
  		 
...............................
  		4,599
...............................
  		12,265
...............................
  		170,203
...............................
  		 
...............................
 
12Michael BruneExecutive Direc (i)
(ii)		 209,615
...............................
  		 
...............................
  		 
...............................
  		5,125
...............................
  		30,223
...............................
  		244,963
...............................
  		 
...............................
 
13Michelle EpsteinDepty Chf Adv Officers (i)
(ii)		 162,835
...............................
  		 
...............................
  		 
...............................
  		2,767
...............................
  		24,454
...............................
  		190,056
...............................
  		 
...............................
 
14Robert SipchenDir of Commun. (i)
(ii)		 215,674
...............................
  		 
...............................
  		 
...............................
  		4,026
...............................
  		31,179
...............................
  		250,879
...............................
  		 
...............................
 
15Sarah HodgdonNatl Program Dir (i)
(ii)		 188,144
...............................
  		 
...............................
  		 
...............................
  		3,776
...............................
  		20,637
...............................
  		212,557
...............................
  		 
...............................
 
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) 2014

Additional Data


Software ID: 14000265
Software Version: 2014v5.0
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2014
Schedule L (Form 990 or 990-EZ) 2014
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) Gwyn Jones Employment 62,088 Spouse of BD member   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L, Part V Supplemental Information The spouse of board member, James Dougherty, was on the staff of the organization during 2014.
Schedule L (Form 990 or 990-EZ) 2014

Additional Data


Software ID: 14000265
Software Version: 2014v5.0




SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Return Reference Explanation
Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Membership: support and funding of 63 volunteer led chapters and approximately 375 groups, and the development of a broad-based volunteer membership. OTHER PROGRAM SERVICES 5: Chapter allocations: to support activities of local chapters.
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Any person interested in advancing the purposes of the Sierra Club maybecome a member. There shall be several classes of membership: Regular, Life, and such other special classes as the Board of Directors may establish.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body All actions requiring a vote of the membership shall be decided by written ballotas provided for in Bylaw 5, Section 2, and Bylaw 11. A quorum for any ballot or forany meeting of the members shall be five percent (5%) of the membership on thedate of record set by the Board of Directors in accordance with law. Each personwho is a renewed member on the date of record shall be eligible to vote and shall have one vote on any issue presented to the membership except as provided in Paragraph 5.7. Voting by proxy shall not be permitted. All life members and renewed regular members of record on January 31 shall be sent ballots for the annual election of Directors, as provided in the Bylaws.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders In accordance with Corporation Law section 5057, the only membership rights ofmembers of the Club are the rights specifically provided by the Articles, Bylaws,and the Corporation Law. All other privileges or opportunities granted tomembers of the Club under its Standing Rules, policies, or the bylaws or rules ofClub subentities are not rights of membership in the Club for purposes ofCorporation Law section 5057.
Form 990, Part VI, Line 11b: Form 990 Review Process A draft of the Form 990 is reviewed by the Finance Department and the Assistant Secretary. After review, a copy is sent for review to the Audit Committee who has been designated by the Board of Directors to review the 990 on their behalf prior to filing.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Board of Directors and other senior volunteers must complete and sign a written disclosure form annually. For employees (current and former) plus independent contractors are responsible for disclosing any potential conflicts of interest related to their Club activities. The policy is included in the Employee Handbook. In-house legal Counsel will investigate complaints of violations. When a potential conflict is disclosed by an employee, the Human Resources department makes a determination regarding the appropriate action in order to comply with the Club's policies.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation of Directors, if any, is reviewed and approved by the Board of Directors utilizing external data from like organizations, the rationale for which is documented. The Executive Director compensation is determined by the Board of Directors after an evaluation of performance and interviews with appropriate parties. Compensation is based on external data from like organizations. A documented performance evaluation is maintained. Executive Director salary is determined by the Board Executive Committee. The Committee reviews the salaries and yearly increases. It also establishes budgeted increase rate for all management personnel. The Committee has comparative salary data available from the Human Resources Department. Annual performance reviews are conducted and documented. With respect to all officers and key employees, the Human Resources Department conducts a salary comparison survey every other year to ensure that Club salaries for these individuals are within external market salary practices. This includes the Executive Director's salary. Salaries for officers and key employees other than the Executive Director are determined according to the Club's established procedure and guidelines for annual merit raises, as administered by the Human Resources Department, and approved by the Board of Directors. The Executive Team, the Executive Director, and the Director of Human Resources must approve specific raises.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The organization's Articles of Incorporation, Bylaws, and Standing Rules (which contains the conflict of interest policy) are available on its public website: www.sierraclub.org. Portions of the audited financial statements along with a link to the full audited financial statements are published in SIERRA magazine (Nov-Dec issue). Form 990 and Form 990-T are available upon request.
Other Changes In Net Assets Or Fund Balances - Other Increases Pension related charges = $0
Other Changes In Net Assets Or Fund Balances - Other Decreases Pension related charges = -$2597200
Other Changes In Net Assets Or Fund Balances - Other Decreases Segregated fund eliminations = -$0
Other Changes In Net Assets Or Fund Balances - Other Increases Segregated fund eliminations = $556635
Part VI, Section B, Line 16(b) Sierra Club did not participate or invest in any new joint ventures or similar arrangements with taxable entities during 2014. Sierra Club has a long-standing procedure that it follows when reviewing potential new investment or participation in joint ventures and similar arrangements with taxable entities and the possible impact of such investments on its tax-exempt status, including the negotiation of terms and safeguards to ensure that the organization's exempt status is protected. Sierra Club's procedure was followed for Sierra Clubs investment and participation in such entities during prior tax years but the procedure had not been adopted in writing as of the end of tax year 2014. Sierra Club's procedure for such arrangements involves senior management review and negotiation of any possible transaction, including in-house legal and financial review, and review by Sierra Clubs Board of Directors, as necessary. Proposed transactions are also reviewed by outside legal or tax advisors as appropriate or necessary to safeguard Sierra Club's exempt status for the venture or arrangement.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

Additional Data


Software ID: 14000265
Software Version: 2014v5.0